Alright, ready to do some subtraction? We're taking 61328 and subtracting 59001 from it.

Step 1: We'll start by subtracting the digit 1 and the borrow 0 from 8 in column 1 and get 7.
7 is the first digit of our result.

Step 2: We'll start by subtracting the digit 0 and the borrow 0 from 2 in column 2 and get 2.
2 is the next digit of our result.

Step 3: We'll start by subtracting the digit 0 and the borrow 0 from 3 in column 3 and get 3.
3 is the next digit of our result.

Step 4: We'll start by subtracting the digit 9 and the borrow 0 from 1 in column 4 and get -8.
We add -8 to 10 and get 2 as the next digit of the result.

Step 5: We'll start by subtracting the digit 5 and the borrow 1 from 6 in column 5 and get 0.
0 is the next digit of our result.

So, 61328 - 59001 = 2327.